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A consultant with absolute permanent disability wishes to draw their occupational pension plan as an annuity. The DGT has ruled that the disability tax exemption cannot be applied because the plan was established under the general regime rather than the special regime for persons with disabilities.
Cuestión planteada Posibilidad de aplicar la exención prevista en el artículo 7.w) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.w) de la LIRPF solo se aplica a prestaciones que deriven de aportaciones realizadas a planes de pensiones constituidos específicamente a favor de personas con discapacidad. Para acogerse a este régimen especial, la opción debe ser previa a la realización de las aportaciones. Por tanto, las prestaciones derivadas de aportaciones realizadas bajo el régimen general no pueden beneficiarse de esta exención, aunque el beneficiario tenga reconocida una discapacidad.
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